Research On The Construction Of Fixed Asset Investment Audit System Based On SOA Framework

In recent years,a high value on information construction has been put in auditing institutions in China,for enhancing administrative efficiency and improving business quality.With the increasing number of investment projects of fixed assets submitted for annual examination,the traditional audit project management mode such as standing books or report forms has become difficult to meet requirements.There is a pressing need to achieve the scientific and standardized management by means of information.With the aid of information system,the statistical data can be displayed using computer automatic processing technology.The use of funds in whole process can be accurately grasped,and also get a comprehensive understanding of the participants' management.Exploring the information system appropriate for fixed assets investment auditing has become one of the development trends.On the premise of the audit mode as "self-examination + re-check + filing",this system establishes “a SOA-based fixed asset investment audit system” to improve the audit level on government investment projects.This system will provide a strong support for the "full coverage" audit on government investment projects.Through the management function of the system,construction companies could report data needed.The audit organs and the co-audit institution may view the project materials,conduct the data analysis and produce the result.Through the audit function of the system,auditors or reviewers can import investment project data in standard format into the database to realize the audit data analysis and data resource management based on investment audit database.By applying this system,audit efficiency and quality will be improved,the investment audit process will be standardized.